摘要
在地方不拥有税收立法权情形下,地方财政便会依赖公产财政、公债财政和收费财政等非正式财源。而依靠非正式财源获取财政收入,不仅筹措财源的能力和规范性都会极大降低,且有悖于税收国家的法律理念。鉴此,可以赋予地方具有法定外税收立法权,进而获取稳定规范的地方财源。从法释义学的角度来看,我国现有法律并未明确禁止法定外地方税立法权,但仍需要法律明确规定实现中央的授权并突破现有政策性文件的禁锢,从而保障和规范地方税收立法权。法定外地方税立法权不仅应在《立法法》的一般性授权下运行,而且需要以《地方税通则》作为准则性依据。同时,法定外地方税的立法需要遵循地方税条例主义,并以地方性法规明确法定外地方税的构成要素。
Because there is no local tax legislative power, local finance rely on public finance, public deht finance and fee finance amt other informal sources of finance. However, obtaining revenue by informal sources of finance, it not only greatly reduces the ability to raise financial resources and norms, But conflict with the legal concept of the revenue state. In view of this, our countly ean give local the legislative power of local tax outside the law, and then obtain stable and normative local financial sources. From the perspective of rechtsdogmatik, China＇s current law does not expressly prohibit the legislative power of local tax outside the law, it still need laws to stipulate explicitly that achieving the authorization of the central government and break through the constraints of existing policy documents, in order to protect and regulate the local tax legislative power. The legislative power of local tax outside the law should not only operate under the general authorization of the Legislatiun Law, but also need the Rules for Local Tax as a hasis for the criteria. Meanwhile, the legislative power of local tax outside the law needs to follow the local tax regulations doctrine, and clears its constituent elements by local regulations.
出处
《法学论坛》
CSSCI
北大核心
2017年第6期98-106,共9页
Legal Forum
关键词
法定外地方税
税收立法权
合法性
地方税条例主义
local tax outside the law
tax legislative power
legality
local tax regulations doctrine
